This individual theme covers changes in the capital and control relationships after ヨウテイホールディングス合同会社 became the parent company by holding 51% of the voting rights, followed by the parent company changing from ヨウテイホールディングス合同会社 to JTMホールディングス株式会社. It also includes the exclusion of FREアセットマネジメント株式会社 from the scope of consolidation.